Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Maintainability of the assessment u/s 153C of the Act - The date on which this exercise is done would be considered as the date of receiving the books of account or document by the AO having jurisdiction over such other person. - AT
Maintainability of the assessment u/s 153C of the Act - The date on which this exercise is done would be considered as the date of receiving the books of account or document by the AO having jurisdiction over such other person. - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
